Gb Of Institute Of Computerized Accounting Information System Of Internal Control

With the development of science and technology, computer based data-processing technology has been quickly accepted and gradually adopted in the accounting sphere because of its prominent advantages, such as high efficiency and accuracy and etc. Computer based accounting is not only the inevitable result of modern socialized production and new technology revolution, and also an important reform in the history of accounting development. Computer based accounting has greatly improved the efficiency of accounting management and decision-making, disentangled the accountants from the onerous work and played important influence on the theory and practice of accounting information system.Compared to the traditional handwork accounting information system, computer based accounting information system differs in computing tools, data carrier, account books, accounting processing procedures and several other aspects. These differences also lead to the divergence in internal control between theses two kinds of systems.Based on the serious study and research in computer based accounting internal control system and detailed field investigations, this paper diagnoses the problems in the computer based accounting information system of GB institute and put forward the specific measures for improvement, such as bettering off the knowledge of accountants, strengthening the software security control management, improving the accounting fundamental management and strengthening internal audit supervision and so on. The author also elaborates on the improvement design for the computer based accounting internal control system of GB institute and determines the implementation agenda and content. Finally, the author summarizes the regulations for computer based accounting internal control system of GB institute, aiming to provide valuable reference for establishing and improving the computer based accounting internal control system of other units.